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Publications (10 of 42) Show all publications
Johnstone, L. (2024). Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm. Sustainability Accounting, Management and Policy Journal, 15(4), 987-1014
Open this publication in new window or tab >>Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm
2024 (English)In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 15, no 4, p. 987-1014Article in journal (Refereed) Published
Abstract [en]

Purpose: Growing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital tools are used to develop, analyse and respond to information for circular decision-making in industrial organisations. Therefore, this paper addresses how the data from digital technologies are leveraged in the aftermarket of an industrial firm for circular control.

Design/methodology/approach: The paper develops an analytical framework that is then used to frame the findings through a single case study of an international heavy equipment manufacturer for circular control.

Findings: The case provides examples of how digital technologies are used for circular control, framed within the analytical model as the key contribution. The study illustrates the different ways through which the accounting information from such technologies supports the service marketing function through circular control and the types of controls needed for this.

Practical implications: Managers in large industrial organisations should ensure customer-facing staff have adequate digital competences and knowledge of circular products and services for marketing, product design improvements and material recovery that can help decrease costs and improve customer satisfaction. The digital systems need to be integrated with upstream and downstream partners.

Social implications: Understanding the transition towards increasingly circular product-servicesystems in industrial firms is important for current and future generations.

Originality/value: The originality lies in providing an empirical example of how digital technologies can be used to facilitate circular control and support the service marketing function in the aftermarket of an industrial firm.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2024
Keywords
Circular economy, Decision-making, Digital technologies, Product-service systems, Sustainability control systems
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-115033 (URN)10.1108/sampj-09-2023-0671 (DOI)001274745700001 ()2-s2.0-85199387112 (Scopus ID)
Available from: 2024-07-25 Created: 2024-07-25 Last updated: 2024-08-14Bibliographically approved
Johnstone, L. (2024). Organisational and individual accountability for sustainability through control. In: Albertina Paula Monteiro; Ana Pinto Borges; Elvira Vieira (Ed.), The Nexus of Corporate Sustainability Management, Accounting, and Auditing: . IGI Global
Open this publication in new window or tab >>Organisational and individual accountability for sustainability through control
2024 (English)In: The Nexus of Corporate Sustainability Management, Accounting, and Auditing / [ed] Albertina Paula Monteiro; Ana Pinto Borges; Elvira Vieira, IGI Global, 2024Chapter in book (Refereed)
Place, publisher, year, edition, pages
IGI Global, 2024
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-115035 (URN)9798369356630 (ISBN)9798369356647 (ISBN)9798369356654 (ISBN)
Available from: 2024-07-25 Created: 2024-07-25 Last updated: 2024-07-25Bibliographically approved
Hasche, N., Johnstone, L. & Linton, G. (2024). (Re)conceptualising value for ecosystem services: A network approach. In: : . Paper presented at 40th Annual Industrial Marketing and Purchasing Conference (IMP 2024), Oulu, Finland, August 28-30, 2024.
Open this publication in new window or tab >>(Re)conceptualising value for ecosystem services: A network approach
2024 (English)Conference paper, Oral presentation only (Refereed)
Keywords
B2B lens, biodiversity management, systematic review, value in context
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-115742 (URN)
Conference
40th Annual Industrial Marketing and Purchasing Conference (IMP 2024), Oulu, Finland, August 28-30, 2024
Available from: 2024-09-02 Created: 2024-09-02 Last updated: 2024-09-02Bibliographically approved
Johnstone, L. (2024). Strategising for the circular economy through servitisation. Journal of Services Marketing, 38(10), 17-31
Open this publication in new window or tab >>Strategising for the circular economy through servitisation
2024 (English)In: Journal of Services Marketing, E-ISSN 0887-6045, Vol. 38, no 10, p. 17-31Article in journal (Refereed) Published
Abstract [en]

Purpose: From a firm-centric perspective, this study aims to elaborate on the types of servitisation strategies that can support a firm's circular ambitions by asking: What is the role of servitisation in narrowing, slowing and/or closing resource loops? And, how are resources and capabilities arranged to provide such strategic circular service offerings?

Design/methodology/approach: Drawing on the experiences of an international manufacturing company from a dynamic capabilities perspective, the study offers an analytical framework that goes inside the firm's operationalisation of its service offerings to support circularity in terms of the strategic decisions made. This framework is later used to frame the findings.

Findings: The study highlights the case-specific feedback loops and capabilities needed to support circular transitions. Various resource and innovation strategies for circularity are combined along customer interfaces and in partnership with upstream actors. Yet, open innovation strategies are conditioned by physical distance to provide circular services in remote areas.

Research limitations/implications: The main contributions are empirical, analytical, conceptual and practical. The servitisation framework for circularity connects prior servitisation-circularity research and provides an analytical tool for framing future studies. The study also expands the definition of open innovation in that closed innovations for circularity can be achieved through "open" information exchange in knowledge networks, as well as provides advice for similar large manufacturing companies.

Originality/value: This study focuses on the strategic choices made by industrial firms for circular service provision and emphasises the environmental benefits from such choices, in addition to the economic and customer benefits covered in extant servitisation research.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2024
Keywords
Service innovation, Industry, Business-to-business services, Case study method, Circular economy, Responsible consumption and production (SDG 12), Innovation and infrastructure (SDG 9)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-115034 (URN)10.1108/JSM-10-2023-0395 (DOI)001259307800001 ()2-s2.0-85197260262 (Scopus ID)
Available from: 2024-07-25 Created: 2024-07-25 Last updated: 2024-07-25Bibliographically approved
Johnstone, L. & Skoog, M. (2023). Integrating sustainability - An institutional perspective. In: : . Paper presented at 13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023.
Open this publication in new window or tab >>Integrating sustainability - An institutional perspective
2023 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-110558 (URN)
Conference
13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023
Available from: 2023-12-29 Created: 2023-12-29 Last updated: 2024-01-09Bibliographically approved
Johnstone, L. & Beusch, P. (2023). Motivating sustainable behaviour in the workplace – when altruism requires control. In: : . Paper presented at 13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023.
Open this publication in new window or tab >>Motivating sustainable behaviour in the workplace – when altruism requires control
2023 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-110557 (URN)
Conference
13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023
Available from: 2023-12-29 Created: 2023-12-29 Last updated: 2024-01-09Bibliographically approved
Frostenson, M. & Johnstone, L. (2023). Moving beyond the external face of accountabilit: Constructing accountability for sustainability from within. Sustainability Accounting, Management and Policy Journal, 14(7), 124-151
Open this publication in new window or tab >>Moving beyond the external face of accountabilit: Constructing accountability for sustainability from within
2023 (English)In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 14, no 7, p. 124-151Article in journal (Refereed) Published
Abstract [en]

Purpose: Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.

Design/methodology/approach: This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.

Findings: The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.

Practical implications: Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.

Social implications: This paper proposes socialisation processes as important for driving forward sustainability solutions.

Originality/value: This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2023
Keywords
Accountability dynamic, hierarchical accountability, social and environmental accounting, socialising accountability, sustainability control systems
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-104522 (URN)10.1108/SAMPJ-04-2022-0198 (DOI)000967851500001 ()2-s2.0-85152799687 (Scopus ID)
Note

Funding agency:

Handelsbankens Forskningsstiftelser P2017-0086:1

Available from: 2023-02-27 Created: 2023-02-27 Last updated: 2023-05-03Bibliographically approved
Leite, E. & Johnstone, L. (2023). Regaining legitimacy in an MNC after a socio-ecological crisis: An un(smart) business strategy?. In: Pratik Arte; Yi Wang; Cheryl Dowie; Maria Elo; Salla Laasonen (Ed.), Sustainable International Business: Smart strategies for business and society (pp. 275-302). Springer
Open this publication in new window or tab >>Regaining legitimacy in an MNC after a socio-ecological crisis: An un(smart) business strategy?
2023 (English)In: Sustainable International Business: Smart strategies for business and society / [ed] Pratik Arte; Yi Wang; Cheryl Dowie; Maria Elo; Salla Laasonen, Springer, 2023, p. 275-302Chapter in book (Refereed)
Abstract [en]

Multinational Enterprises (MNEs) are recognised as important and powerful strategic agents for providing momentum to the United Nation’s (UN’s) Agenda 2030 through their ability to implement the Sustainable Development Goals (SDGs) internationally. However, we can also learn from the mistakes of MNEs that cause socio-ecological destruction in their host countries. This chapter develops an understanding of the effects of corporate social responsibility (CSR) legitimisation strategies adopted by an MNE after a crisis event, namely Vale’s Córrego do Feijão mine collapse complex in Brazil, which claimed the lives of over 270 people and caused huge socio-ecological damage. The chapter contributes to growing research on CSR and MNEs by elaborating on the importance of local CSR legitimisation strategies for MNEs to regain legitimacy in the immediate aftermath of crisis events in the affected communities. This requires MNEs moving beyond communicating CSR as empty rhetoric from a more pragmatic legitimacy stance, which serves a global legitimisation function, towards MNEs acting upon their CSR promises in local contexts for legitimacy to be regained. Additionally, the chapter suggests the potential for local crisis events to shape global CSR strategies in industries that positively contribute to the SDGs through the learnings made.  

Place, publisher, year, edition, pages
Springer, 2023
Series
Contributions to Management Science, ISSN 1431-1941, E-ISSN 2197-716X
Keywords
CSR communication, CSR legitimisation strategies, international business, legitimacy, MNEs, socio-ecological disaster
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-107414 (URN)2-s2.0-85180497738 (Scopus ID)9783031437847 (ISBN)9783031437878 (ISBN)9783031437854 (ISBN)
Available from: 2023-08-08 Created: 2023-08-08 Last updated: 2025-01-13Bibliographically approved
Leite, E. & Johnstone, L. (2023). Regaining reputation in an MNC after a socio-ecological crisis: An un(smart) business strategy?. In: : . Paper presented at 2023 Young IB Scholars Workshop, (virtual workshop), June 6-7, 2023.
Open this publication in new window or tab >>Regaining reputation in an MNC after a socio-ecological crisis: An un(smart) business strategy?
2023 (English)Conference paper, Oral presentation only (Refereed)
Keywords
CSR communication, CSR legitimisation strategies, international business, legitimacy, MNEs, socio-ecological disaster
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-108170 (URN)
Conference
2023 Young IB Scholars Workshop, (virtual workshop), June 6-7, 2023
Available from: 2023-09-07 Created: 2023-09-07 Last updated: 2023-09-08Bibliographically approved
Johnstone, L. & Poulsen, M. (2023). Sustainability controlling practices in small businesses – Experiences from Scandinavian fish restaurants. In: : . Paper presented at 13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023.
Open this publication in new window or tab >>Sustainability controlling practices in small businesses – Experiences from Scandinavian fish restaurants
2023 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-110559 (URN)
Conference
13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023
Available from: 2023-12-29 Created: 2023-12-29 Last updated: 2024-01-09Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-0916-7889

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